COVID-19 pandemic: Global trade considerations

COVID-19 pandemic: Global trade considerationsResponding to trade, customs and excise implications

17 June 2020

Important notes

• This document provides a snapshot of the customs and excise changes that have been announced in jurisdictions around the world in response to the COVID-19 crisis. It is designed to support conversations about policies that have been proposed or implemented in key jurisdictions.

• Policy changes across the globe are being proposed and implemented on a daily basis. This document is updated on an ongoing basis but not all entries will be up-to-date as the process moves forward. In addition, not all jurisdictions are reflected in this document.

• Find the most current version of this tracker on ey.com.

• You should consult with your EY engagement team to check for new developments.

COVID-19 is unexpectedly disrupting

the global trade landscape. To

respond to this impact, broad indirect

tax considerations should be

examined on different levels.

EY teams have developed additional trackers to help you follow changes:

► Force Majeure ► Global Mobility► Immigration policy► Labor and employment Law► Tax Controversy► Tax Policy► Transfer Pricing► US State and Local Taxes

EY professionals are updating the trackers regularly as the situation continues to develop. Questions or comments: [email protected]

COVID-19 Global Trade considerations

https://www.ey.com/en_gl/tax/how-covid-19-is-affecting-customs-and-excise-taxes-a-trade-track?download

https://www.ey.com/en_gl/tax/covid-19-how-force-majeure-applies-around-the-world

https://www.ey.com/en_gl/tax/how-covid-19-is-affecting-global-mobility-an-ey-response-tracker

https://www.ey.com/en_gl/tax/how-covid-19-is-disrupting-immigration-policies-and-worker-mobility-a-tracker

https://www.ey.com/en_gl/tax/covid-19-labor-and-employment

https://www.ey.com/en_gl/tax/track-covid-19s-effects-on-tax-deadlines-collections-and-enforce

https://www.ey.com/en_gl/tax/how-covid-19-is-causing-governments-to-adopt-economic-stimulus--

https://www.ey.com/en_gl/tax/covid-19-how-countries-are-adjusting-their-transfer-pricing-approach

https://taxnews.ey.com/news/2020-0873-update-state-and-local-tax-agency-responses-to-the-covid-19-pandemic-continue

mailto:[email protected]

46 Jurisdictions covered

Jurisdictions in bold font have been updated in today’s edition

Jurisdictions in red font are new in today’s editionEY Tax COVID-19 Response Tracker

European Union (EU)

Angola

Argentina

Australia

Belgium

Brazil

Canada

China Mainland

Colombia

Costa Rica

Croatia

Denmark

El Salvador

France

Georgia

Germany

India

Indonesia

Ireland

Israel

Italy

Japan

Malaysia

Morocco

The Netherlands

Norway

Panama

Peru

Philippines

Portugal

Russia

Saudi Arabia

Serbia

Singapore

South Africa

South Korea

Spain

Switzerland

Taiwan

Thailand

Turkey

Ukraine

United Kingdom

United States

Uzbekistan

Vietnam

Find the most current version of this tracker on ey.com Return to jurisdiction list

European Union (EU)

EU Member States and the UK

The EU measures are applicable to the 27 member countries of the EU listed hereunder, as well as for the UK*

• Austria

• Belgium

• Bulgaria

• Croatia

• Cyprus

• Czechia

• Denmark

• Estonia

• Finland

• France

• Germany

• Greece

• Hungary

• Ireland

• Italy

• Latvia

• Lithuania

• Luxembourg

• Malta

• The Netherlands

• Poland

• Portugal

• Romania

• Slovakia

• Slovenia

• Spain

• Sweden

• Contact: Franky De Pril

• [email protected]

*The United Kingdom Is leaving the EU but is still in the transition period until 31 December 2020. European Union law, with a few limited exceptions, continues to be applicable until the end of the transition period.

Customs

• If the customs office of export has not received any info/ evidence that the goods have left the EU within 150 days from the date of release of the goods for export, re-export or OPP, the customs office will not initiate an invalidation, unless it is explicitly requested by the declarant.

• Goods in temporary storage for longer than 90 days

• According to the UCC, the maximum time limit of 90 days for temporary storage cannot be prolonged. If the goods fail to be placed under a customs procedure or re-exported due to circumstances related to the spread of COVID-19 disease, the economic operator may invoke force majeure.

Possibility to use simplified declarations without prior authorisation

• The UCC allows simplified declarations without prior authorizations if the simplified declaration constitutes a non-regular or occasional use. The absence of a definition of the term ‘regular use’ allows for a certain flexibility to use simplified declarations.

• Possibility to take into account economic operators’ serious difficulties: As regards possible payment facilities, while a blanket exemption is not possible, several provisions in the current legislation allow the customs authorities, on a case by case basis, to take account of serious economic or social difficulties in respect of the debtor, upon request by the operator and subject to the overall respect of the conditions foreseen by those provisions. It is up to the operator to document the likelihood of the economic and social difficulties.

• Exceeding the guarantee limits: Exceeding the guarantee limits is not legally possible outside the scope of the current legal provisions on reduction of the guarantee amount or on the guarantee waiver. Nevertheless, the Commission is currently taking actions to ensure that the temporary admission of items for disaster victims of the COVID-19 pandemic crisis becomes free of customs duties and value-added tax (VAT), which would de facto waive the requirement of the guarantee for these specific goods.

• As the imports of any medical support equipment or aid material can benefit from a full exemption of import duties, it is amongst other things legally allowed to declare these goods by the sole act of crossing the border or via lodging an oral declaration. However, the use of commercial, port or transport documents – under the condition that these documents contain the necessary particulars of the ENS and are available before a specific time-limit prior to the arrival of the goods in the EU can be permitted.

• Taxud hereby confirms that an extension of the fixed time-limit for re-exporting goods under temporary admission (including Carnet ATA) will be granted to operators upon request.

• E-commerce — Empowerment for customs representation: Express carriers and customs agents acting on behalf of consumers for the release into free circulation of low value consignments are struggling to meet their service obligations. To ease the administrative burden, customs authorities, during the period of the crisis, do not require any evidence of the empowerment from postal operators, express carriers or customs agents for the customs clearance activities they are carrying out on behalf of the consignee.





European Union (continued)



Deregulation

• To ensure that supply chains continue to function throughout the EU, the European Commission calls on Member States to designate without delay all major internal border crossings in the Trans-European Transport Network (TEN-T) as green lanes. These green lanes should be open to all freight vehicles, regardless of the goods they carry. Including checks and health checks, crossing a border should not take more than 15 minutes

• On 5 June 2020, the European Commission adopted an Implementing Regulation to extend the transition period for the application of the registered exporter (REX) system to 31 December 2020 in certain beneficiary countries of the Generalised System of Preferences (GSP).

Export restriction

• Implementing regulation EU 2020/568 of 23 April 2020 making the exportation of protective equipment (e.g., face masks, mouth-nose-protection equipment, etc.) subject to an export authorization was valid until 25 May 2020 and was not extended.

Customs (continued)

• The Commission has recently issued recommendations to all member states to temporary accept digital copies of specific certificates (such as a.o. EUR1, ATR) on the basis that these (digital) certificates are conform and originals will be received later in time. In relation to exports, the Commission has also issued guidelines to the member states to apply alternative certification methods, to avoiding the use of hard copy documents and or certificates

• The authorities are allowing flexibility on the time-limit of the transit document and the time-limit to send the control results, the latter will be extended with six days

Exceptionally, the notification may exceed the time limit specified in the authorisation but must be made at any time not later than the third day following the date on which the authorisation to unload the goods was received


Import tariff reduction

• The UCC and its Delegated Act provide for temporary admission procedures providing for a total relief of import duties in the event of:

• Disaster relief material• Medical, surgical and laboratory equipment, urgently required because

inadequacies of own facilitiesPlease note that the customs procedure, “specific use” and more in particular “temporary admission” can, provided that certain conditions are met, be made orally (i.e. no need to submit customs declarations, which may decrease lead times).

• On 3 April 2020 the Commission has decided to approve requests from Member States and the UK to temporarily waive customs duties and VAT on the import of medical devices, and protective equipment. The decision takes effect retroactively from 30 January 2020. More information can be found here

Council regulation (EC) No 1186/2009 provides, under certain conditions, for customs duty relief:

• Import of instruments and apparatus intended for medical research, establishing medial diagnoses or carrying out medical treatment

• Import of goods or the benefit of disaster victims

The conditions under which relief is provided are the following:

• Goods imported by State organisations or other charitable or philanthropic organisations and intended for free-of-charge distribution

• Goods imported by disaster-relief agencies in order to meet their needs • Goods that are subject to a donation to federally approved health or medical

instances and in which the donor doesn’t have any commercial intent and is not connected to the manufacturer of the goods

Mind the practicalities while applying for mentioned customs duty relief schemes (e.g., communication to broker, clear indication on customs declaration, etc)



https://ec.europa.eu/commission/presscorner/detail/en/ip_20_575


Angola

Deregulation

• The cost of importing goods for humanitarian aid, those produced in Angola, as well as services and funds made available for the same purpose, will be considered as tax deductible costs for the purposes of Corporate Income Tax, so long as such costs are properly documented.

• Contact: Amilcar Nunes


VAT/GST

• Following Presidential Decree No. 98/20, of 9 April 2020, companies are granted a 12-month tax credit with reference to VAT due on the import of capital goods and raw materials used in the production of goods included in Presidential Decree No. 23/19, of 14 January 2020 (i.e., basic food items and other priority goods of national origin).

Through Presidential Decree no. 96/20, of 9 April 2020, the Government has also authorized an exemption from VAT and customs duties on the import of goods for humanitarian aid.


• Further to the financial and tax measures adopted, the Angolan Government has introduced measures aimed at providing tax relief for the production and import of goods.





Argentina


► Exemption of import duties for medical supplies and vaccines, acceleration of export drawbacks

► Temporary elimination of import tariffs on certain products (in Chapters NCM 22; 29; 38; 39; 40; 63; 65; 84; 90; 94), due to the COVID-19 pandemic. Imports also exempted from the statistical fee.

• Contact: Sonia Tucciarone


Export restriction

Exports of oxygen therapy devices, their parts and accessories, must process an export permit to be issued by the Ministry of Productive Development with the necessary intervention of the Ministry of Health. This measure does not cover exports destined for the Special Customs Area created or the General Customs Territory.

Customs

• Temporary suspension of the anti-dumping duty on imports of hypodermic syringes of plastic, disposable, sterile, with or without needles (NCM 9018.31.11; 9018.31.19) from China

• Certain products (e.g. medical equipment and personal protective equipment) eliminated from the list requiring non-automatic import licensing requirements (15 tariff lines at 8-digit level, in NCM Chapters 22; 38; 62; 63; 65; 90)

• Temporary suspension of the anti-dumping duty on imports of parenteral solutions from Brazil and Mexico. (HS: 30049099)

• Acceleration on export drawbacks




Australia

VAT/GST

Mainly administrative concessions relating to deferral of GST payments and acceleration of GST refunds:

• Refer to section below on Australian Taxation Office administrative concessions.

• Businesses must contact the Australian Taxation Office to obtain the concessions.

• Contact: Kylie Norman


Export restriction

Temporary restrictions on the non-commercial export of personal protective equipment and sanitizer products, due to the COVID-19 pandemic. Legitimate commercial and humanitarian exports are exempt, as are care packages to family overseas, although products cannot be sent through international mail. The measures apply only to a specific list of products: personal protective equipment that can be worn by individuals to limit transmission of organisms: disposable face masks, disposable gloves, disposable gowns, protective eye wear in the form of goggles, glasses or visors; and alcohol wipes and hand sanitizer (HS 3401.11; 3401.19; 3401.20; 3808.94; 3926.20; 4015.11; 4015.19; 6116.10; 6210.10; 6210.20; 6210.30; 6210.40; 6210.50; 6216.00; 6307.90; 6505.00; 9004.90; 9020.00). Effective 18 March 2020, for 3 months.

Customs

• Temporary changes to phytosanitary certification requirements for imported fresh produce, cut flowers, plants and other plant based commodities. Inspection officers will accept copies of phytosanitary certificates where an importer is unable to present the original paper copy. This will be in place until 1 July 2020.

• Temporary changes to certification requirements for imported animals, biological and animal-based goods. Where an importer has previously supplied original paper health certificates from the exporting country Competent Authorities and is unable to do so as a result of the COVID-19 pandemic, the department’s assessors will accept an electronic copy of the health certificates as lodged by customs brokers through the standard lodgment process. This temporary arrangement will be in place until 1 July 2020.

• Effective 11 May 2020 and until further notice, the department of Agriculture, Water and the Environment will be temporarily ceasing client facing import document assessments for the biosecurity assessment of Personal Effects or Carnets at front counters located at all offices nationally as well as at ABF offices where import document assessment services are provided. Documentation for these assessments must be lodged via email to Import Assessment.


The Government has introduced a Temporary By-Law providing tariff relief on a range of Personal Protective Equipment (PPE) and medical items.

The Temporary By-Law will cover Item 57 to Schedule 4 of the Customs Tariff Act 1995(Customs Tariff Act) provides a Free rate of customs duty for the period of 1 February 2020 to 31 July 2020 for hygiene or medical products imported to treat, diagnose or prevent the spread of the coronavirus that causes the disease COVID-19. Use of the item and by-law will not affect other taxes and charges that may be payable on the imported goods. The goods must meet the requirements of the item to access the concessional rate of customs duty.





Belgium

Regulatory

• Consider EU quality standards when sourcing from outside the EU (e.g. quality standards for mouth masks, handgels, etc.)



Customs

• A shift from physical to virtual document controls and applications [not limited to Customs]

• Certificates and permits that are originally delivered on paper may temporarily be sent digitally to the verifying officer, even if a write-off is required. In case of conformity, the declaration will be accepted

• When permits or certificates are presented in this way, the declarant must enclose a declaration stating that the original documents are with him and will be archived within the framework of self-archiving

• Following the request of the European Commission, Belgium Customs Authorities have as a temporary countermeasure eased the application process for the authorization “Approved Exporter” (for preferential origin). As a result approved exporters may confirm that the exported goods are of European Preferential origin via an appropriate declaration on the (export) invoice or other commercial documents. This origin declaration replaces the hard copy EUR 1 certificate

The application for such an authorization and accompanying explanatory evidence can be submitted via mail, whereby the Central Customs Authorities will temporally grant the Authorization based on an documentary assessment. The subsequent mandatory audit will take place posterior

• All holders of authorisation inward processing, customs warehousing, temporary storage, or loading and unloading areas can — provided that certain conditions are met -apply for expansion of their current authorisation with additional Belgian storage facilities. Generally speaking no prior audit required, exemptions are however possible.

• Investigate potential duty refund and VAT treatment of excess inventory destroyed or re-exported

• Investigate potential duty refund for returning goods

• Take advantage of VAT and duty deferral programs and other government stimuli

• Align with customs brokers to ensure operational continuity

• Align current customs procedures with a flexible supply-chain and potentially changing entry pointss

• At the national level, a potential reduction in guarantees for AEO companies

• Assess the impact on customs pillars:

• Free trade agreements (FTA) eligibility and landed cost of alternate sourcing options• Customs valuation and elements that must be added or can be excluded due to changed global trade landscape

• Potential increase of demurrage charges; International transportation and insurance cost; etc.

• Classification and need for national breakdown to qualify for duty exemption regimes





Excises

• Deferred payment

• Extension of deferred payments is limited to alcohol and non-alcoholic beverages; and relates to excise duties, packaging levies and VAT. This being said, the debt is payable Week 4 instead of Week 1 after submission excise declaration. In addition please note that depending on whether you hold a credit account or not:

• A request for increased guarantee must be submitted with the competent customs & excise office (i.e. D&A Accounting Department) who will fictitiously increase guarantee;

• Late payment interests will be waived; and

• Supporting measures are extended and valid up until 30 December 2020. Please note that regardless of the changed payment terms, declarations are still to be submitted on regular basis (weekly or monthly). If you want further details, please reach out to your EY contact

• Simplified excise procedures for production of ethyl alcohol and disinfectants

• Possibility to produce ethyl alcohol under existing excise authorization, without need for extension S400 (specific extension for ethyl alcohol)

• Exempt supply, however excise declarations are still to be submitted.

• Increased list of denaturants (e.g. ether)

• Possibility for pharmacists to produce disinfectants without having in place the necessary excise authorization

• Be aware of potential indirect tax liabilities (o.a. excise duties) linked to e-commerce, especially for operators who are purely acting as a facilitator (e.g. platforms, 3PL, etc.). All persons who are directly or indirectly involved with taxable transactions might be held jointly liable in case of irregularities



Export restriction on medicines

• Based on a decision taken by the General Administrator of the Federal Agency for Medicines and Health Products (FAMHP), exports of certain medicines and raw materials are permitted within the EEA, but must be notified in advance to the FAMHP by e-mail. The medicines or raw materials must be intended to be placed on the EEA market.

As a rule these products cannot be exported outside the EEA. However, an exception to the ban on export to countries outside the EEA can be applied for via e-mail to the administrator general of the FAMHP. Please note that even upon request, the FAMHP can still ban exports in the interests of Belgian patients.


Customs (continued)

• There is a possibility that the labelling under customs supervision of mouth masks, imported via the airports of Bierset and Zaventem may have to be carried out at a place other than the place of declaration. A special procedure of redirection of verification is in this case applied via the electronic form 28F.

• For authorised beneficiaries who are, in the light of the EU decision to temporarily waive customs duties and VAT on the import of medical devices and protective equipment, exempt from those import duties on medical equipment, and who do not themselves have an EORI number, the Belgium customs and Excise authorities created a specific EORI number that can be temporarily used: BECOVID19.

• From 19 May 2020, it is obligatory to indicate a further breakdown of tariff codes on the Single Administrative Document (SAD) for the importation and exportation of mouth masks.

For further information, go to the EU measures page in this tracker

Belgium (Continued)




Brazil

• Contact: Ewerton Moreno


Excise duty

• Reduction to 0% of Excise Tax for local and imported products (Decree #10.285/20 and 10.302/20) necessary to counter COVID-19 until the end of September 2020.

Customs

• Temporary elimination of import licensing requirements on certain products (e.g. vacuum plastic tubes for blood collection and syringes) (NCM 3822.00.90; 3926.90.40; 9018.39.99; 9018.31.11; 9018.31.19).

• Temporary suspension of the anti-dumping duties on vacuum plastic tubes for blood collection and syringes (NCM 3822.00.90; 3926.90.40; 9018.39.99; 9018.31.11; 9018.31.19) imported from China, Germany, the United Kingdom and the United States.

• Suspension of import license of products subject to anti-dumping measures: plastic tubes for blood test and disposable syringes (SECEX Ordinance #18/2020). The Resolution #23/20 suspended the anti-dumping measures, until 30 September 2020 for these products.

• Simplification and acceleration of customs clearance process for products related to counter COVID-19 (fixed assets and raw materials) published through Normative Instruction #1.927/20. Products subject to priority customs clearance are listed on Normative Instructions #1.929/20 and #1.944/20

• The Brazilian Plant Protection Organization has implemented the use of electronic signatures for Phytosanitary Certificates. This change aims to decrease the physical contact between people directly involved in plant exporting operations.





Brazil (Continued)


• Reduction to 0% import duty on products necessary to combat COVID-19 until September 2020. Such goods include PPE, ventilators and soap. Effective 18 March 2020 to 30 September 2020.

• Reduction to 0% of PIS and COFINS rates levied upon sales and importation of zinc sulfate (classified in the tariff codes 3003.90.99 – bulk and 3004.90.99 – retail) until the end of September 2020.

• Contact: Ewerton Moreno


Export restriction

• Special export license requirement for the export of products required to combat COVID-19. The products include ethyl alcohol, surgical gloves, face masks, ventilators and hand sanitizer.

• Export authorisation requirement for the export of chloroquine, hydroxychloroquine, azithromycin and its salts, fentanyl, midazolam, ethosuximide, propofol, pancuronium, vancuronium, rocuronium, succinylcholine and ivermectin.

• Prohibition of the export of medical products (e.g. hospital beds, mechanic ventilators, monitors and equipments for individual protection) necessary to counter covid-19 due the pandemic crisis.





Canada


• Developments on the coronavirus expedited Canadian legislative approval of the U.S.-Mexico-Canada Agreement (USMCA). The Canadian government approved this exceptionally quickly on 13 March 2020, which paves the way for USMCA’s entry into force in the next few months.

• Temporary import of U.S. vehicles driven by Canadians without paying customs duties and taxes, provided the vehicles remain in Canada no longer than 60 days from the date of importation, and are only used for personal transportation to get its passengers from the border to a specific destination in Canada and return.

• Certain medical supplies required in an emergency and imported by or on behalf of a qualifying agency, may qualify for duty and tax free importation. Customs Notice 20-08 and 20-12 provide a list and further guidance.

• Contact: Sylvain Golsse


Customs

• Month end payments of customs duties and GST on imported goods will be deferred until 30 June 2020, for all Canada Border Services Agency (CBSA) monthly statements of account for March, April and May 2020. The CBSA will apply this extension to the payment of customs duties and import GST owed on regular import activity, as well as to the payment of amounts owed as a result of CBSA re-assessments and penalties.

VAT/GST

• Hold on initiation of audits for small and medium-sized businesses – The Canada Revenue Agency) CRA will not contact any small or medium-sized businesses over the next four weeks to initiate any post-assessment GST/HST audit.

• The payment of GST/HST remittances may be deferred until 30 June 2020. More specifically, this extension applies to GST/HST monthly filers’ remittances of amounts collected for the February, March, and April 2020 reporting periods; GST/HST quarterly filers’ remittances of amounts collected for the 1 January 2020 through 31 March 2020 reporting period; GST/HST annual filers’ remittances of amounts collected and owing for their previous fiscal year, as well as instalments in respect of their current fiscal year, that are due in March, April or May 2020; and payments owing for customs duties and GST on imports for March, April, and May 2020 statements of account (all other payments due to the Canada Border Services Agency, such as on re-assessments, penalties, etc., are also deferred to 30 June 2020).





China Mainland

Customs

• Payment for import taxes can be deferred where the payment due date for import taxes is between February 3, 2020 and the work resumption date determined by the provincial government.

The starting date for surcharges on the delayed declaration or late tax payment can be deferred to the work resumption date determined by the provincial government.

• GAC has also announced measures to reduce physical interaction of persons during customs clearance procedures. For goods requiring inspections, consignors and consignees will not be required to show up on-site when customs authorities are inspecting goods. Instead, they can authorize logistics operators to be present during inspections on their behalf, or inform customs authorities (via electronic means) that inspections should be performed in their absence.

• GAC Announcement [2020] No. 40 allows the Importer or Exporter of Record to extend the temporary import/export period for temporary imported/exported goods.

• Contact: Bryan Tang


Deregulation

Green lanes have been set up at local customs districts to facilitate quick inspection and release of imported pharmaceuticals, disinfection supplies, protective supplies, treatment equipment and other disease prevention and control related goods. In emergency situations, goods may be released upon registration followed by appropriate formalities. Medical supplies for the purpose of disease prevention and control, which require import medicine permits, may be released by Customs if there is a certificate issued by the medical competent authority, followed by appropriate formalities.

Export restriction

Export controls on Chinese manufactured COVID-19 medical products, specifically: COVID-19 detection reagents, medical masks, medical protective clothing, ventilators and infrared thermometers. The export requirements are two-fold, a declaration and evidence that the medical product is already registered in China (i.e. medical device registration certificate issued by the NMPA) and that it also meets the quality standard requirements of the importing country.


• Cross-border donations for supporting the epidemic prevention and control are exempt from import duties. The import of ambulances and vehicles used for emergency purposes as well as certain medical supplies are exempted from customs duties.

• Temporary decrease of import tariffs on certain products, e.g. medical supplies, raw materials, agricultural products, meat.

• For prescribed imports from USA, tariff reduction obligations suspended will be resumed and additional tariffs already levied will be refunded.





China Mainland (continued)

VAT/GST

• China has cut VAT on medical services, catering and accommodation services, sundry personal services (e.g. hairdressing, laundry), public transport and on masks and protective clothing. VAT has also been reduced from 3% to 1% on the cash accounting scheme for small businesses until the end of May.

Cross-border donations for supporting the epidemic prevention and control are exempt from import-level VAT and Consumption Tax (CT).

• Exempt VAT for small-scale VAT taxpayers in Hubei and reduce VAT collection rate for those in other regions to 1% (1 March 2020 to 31 May 2020).

• Exempt VAT for financial institutions' interest income from the loans to small and micro-sized enterprises (by the end of 2023).

• Exempt VAT and Consumption Tax on cross-border e-commerce pilot zones (ECPZs) in 46 newly established ECPZs, total 105 zones.

• Key medical and epidemic prevention-related supplies (Key Supply Enterprises, KSEs) under designated lists (vary locally) may apply a full refund of the incremental input VAT credits incurred after the end of December 2019 on a monthly basis.

• Contact: Bryan Tang






Colombia

Export restriction

Temporary export ban on certain personal protective equipment, raw materials and capital goods not locally produced, effective 16 March 2020 for six months.

• Contact: Nicole X Velasquez Amaya



Tariffs eliminated on the importation of hospital equipment, medications and medical supplies such as oxygen, pads, face masks, gloves, special masks as well as certain goods used in the air travel industry. The 0% customs duties will apply for six months.

VAT/GST

The value-added tax (VAT) rate is reduced to 0% for certain medical equipment (e.g., nebulizer, vital sign monitor, sphygmomanometer, defibrillator, portable x-ray machines, hospital beds, among others). The 0% VAT rate will apply during the 30-day state of emergency. The 0% VAT rate will apply to the medical equipment if certain requirements are met. The state of emergency may be extended depending on how the outbreak of COVID-19 develops.

In the case of companies engaged in hoteling services, passenger air travel services, Theatrical activities and life show business activities, VAT payment due for the March - April period (or for the January - April period, if they file the VAT return every four months) is extended to June 30, 2020 (previously from 12 May 2020 to 26 May 2020, depending on the last digit of the taxpayer’s tax identification number).

For taxpayers engaged in the provision of alcoholic beverages in situ, cafeterias and restaurants, as well as travel agencies and tour operators, the deadline to pay the VAT and national excise tax for the March – April period (or for the January - April period if they pay the VAT every four months) is extended to 30 June 2020.




Costa Rica

Customs

Authorization for officials of the National Animal Health Service and of the State Phytosanitary Service to review documents on the basis of copies, print-outs or photocopies of the original documents in order not to unduly delay trade flows during the international epidemiological emergency of COVID-19.

• Contact: Carolina Palma


Deregulation

The Ministry of Health temporarily authorized the importation without sanitary registration of supplies for the exclusive internal use of private companies or organizations and health services.

Export restriction

Temporary export ban on certain personal protective equipment (e.g. face masks and disinfectant) and medical equipment. (HS 9004.90.10; 6307.90.20; 4015.19.00; 6210.10.90; 6307.90.20).


Temporary elimination of import tariffs for all products included in HS Chapters 25 to 97, due to the COVID-19 pandemic. Imports also exempted from VAT and other taxes.





• Contact: Vasil Milev


VAT/GST

• The import of goods needed to counter the effects of the COVID-19 pandemic is exempt from VAT based on Commission Decision (EU) 2020/491 of the European Commission. The deadlines and the conditions for the exemption are prescribed by the Minister of Finance Bylaws. The exemption applies exclusively to bodies governed by public law and goods that are exempt from custom duties in accordance with customs regulations and European Commission’s decision.

• VAT on goods imported from 20 March 2020 to 20 June 2020 is considered as paid if the taxpayer renders it in the VAT return.

• Donations made to help with countering the effects of the COVID-19 pandemic, will not be subject to VAT in the following three months starting from April 2020.

Further information

For additional information on

- Import tariff reduction

- Export restriction

- Deregulation

please visit the EU Measures page in this Tracker


Croatia




Denmark

• Contact: Mick Jørgensen


VAT/GST

• For businesses with VAT liable deliveries exceeding DKK 50m on an annual basis, the deadline for such VAT payments are postponed by a month for the months; March, April and May

This only applies for the payment of positive VAT, negative VAT can still be refunded within three weeks of receipt of the VAT statement.

For companies with VAT liable deliveries between DKK 5-50m on an annual basis, the payment of VAT is postponed for the first quarter of 2020 and is now together with the payment deadline of the second quarter of 2020 on 1 September 2020.

For companies with VAT liable deliveries below DKK 5m on an annual basis, the VAT payment of the first half of 2020 has been postponed and is now together with the payment deadline of the second half of 2020 on 1 March 2021.

• Temporary reduction of VAT on Goods and Services from 19% to 17% for a period of 2 months and from 9% to 7% for a period of 3.5 months, to be effective from enactment of the relevant VAT law.






El Salvador

Export restriction

Temporary export ban on certain dried leguminous vegetables (frijol rojo en grano) (HS 0713.33.40).




Legislative Decree 604 modifies the Central American tariff of Importation (Arancel Centroamericano de Importación) in order to guarantee the supply of the basic food basket, medicines, hygiene and cleaning products required under the national emergency declared. The import tariff applicable, among others, to the following products has been reduced to zero percent (0%): red beans, wheat and rice flour, cornmeal, vegetables, soap, liquid soap and detergents.

VAT/GST

Legislative Decree 603 grants exemption of VAT, custom duties and any other intern or municipal tax that could be applicable to the importation of any goods, made by beneficiaries of the Free Trade Zones Law, that will be donated to the Government, Municipalities, Public or Private Institutions, non-profit, humanitarian, educational, communitarian, compassionate and relief entities, to help or to be distributed to the people affected by the COVID-19 pandemic.

Deregulation

• Aerial, land and maritime borders are closed throughout the national territory, with the exception of freight transportation. Restrictions on the entry of people into the country, except for freight drivers

• El Salvador Customs establishes the Litoral Highway as the only Fiscal Route for the transit of freight transportation. Traffic is prohibited in areas affected by COVID-19

Customs

Authorization, without restriction of circulation hours, parking, loading and unloading throughout the national territory of freight of hygiene and health products, pharmaceuticals and hospitals, food and fuel and derivatives





France

• Contact: Jean-david Vasseur


Customs

The French Customs Authority have postponed the date of entry into force of the new definition of exporter to 1 October 2020. This is due to the economic environment linked to COVID-19 and the difficulties encountered by operators to modify their logistical and commercial schemes to comply with this new regulation before the original 1 May 2020 deadline.

Export restriction

• According to Decree No. 2020-314 of 25 March 2020and in order to guarantee the appropriate and continuous supply of patients on the national territory, both in city pharmacies and in pharmacies for indoor use, the export of specialties containing the lopinavir/ritonavir combination or hydroxychloroquine is prohibited. Please note that these provisions do not apply to supplies to the communities covered by articles 73 and 74 of the Constitution and to New Caledonia.

• An export authorization must be obtained from the French competent authorities (SBDU) concerning the export of personal protective equipment as listed by Regulation (UE) 2020/402.

Deregulation

Tolerance which allows invoices issued in paper form then scanned and sent by email (without following the entire electronic invoicing process specific to electronic invoicing) by any supplier to its client without the need to send the corresponding paper invoice by post.


The Amending Finance Bill for 2020 adopted by the National Assembly contains a measure allowing exemption from customs and similar duties on the import and delivery of certain goods needed in the event of a state of health emergency.





https://www.legifrance.gouv.fr/affichTexte.do?cidTexte=JORFTEXT000041755775&categorieLien=id

https://eur-lex.europa.eu/legal-content/FR/TXT/PDF/?uri=CELEX:32020R0402&from=EN


Georgia

• Contact: Mako Maisuradze


VAT/GST

The Government of Georgia will double the initially determined amount of VAT refund to the enterprises engaged in tourist activities and the Ministry of Finance of Georgia will return GEL 1,200 million to the companies until the end of the year.

Export restriction

Temporary export ban on diagnostic or laboratory reagents on a backing, prepared diagnostic or laboratory reagents whether or not on a backing, other than those of heading HS 3002 or 3006; certified reference materials; other articles of plastics and articles of other materials of headings HS 3901 to 3914; articles of apparel and clothing accessories (including gloves, mittens and mitts); articles of apparel and clothing accessories (including gloves, mittens and mitts), for all purposes, of vulcanized rubber other than hard rubber; gloves, mittens and mitts; garments, made up of fabrics of heading HS 5602, 5603, 5903, 5906 or 5907; facemasks, masks; medical hats; thermometers; mechano-therapy appliances; and disinfectants (HS 3808.94; 3926.20.00; 3822.00.00; 4015.11.00; 4015.19.90; 6210.10.90; 6307.90.99; 6506.99.90; 9025.19.20; 9019.20.00; 3808.94). Effective 3 April 2020 to 10 May 2020.





Germany

• Contact: Richard J. Albert


Foreign trade law

• From 19 March 2020: national export licensing requirement for exports and movements of medical protective equipment waived

• New export controls for specific products, sectors or destinations:

• PPE• Ventilators • Basic food stuffs

Alcohol tax regulations for the production of disinfectants

• Diverse simplifications for the production of disinfectants from 1-Propanol und 2-Propanol and denatured alcohol

• Tax exempt use of alcohol for pharmaceuticals is temporarily accepted also for production of disinfectants

• Licensed pharmacies are granted general license for use of untaxed alcohol for production of disinfectants


Taxes regulated by federal law and administered by the customs administration (e.g., import VAT, excise tax and air traffic tax)

Deferments:

• Applications for deferral of customs duty, import VAT, excise and air traffic tax can be submitted until the end of the year 2020

• The measure applies both to import debt occurring in import transactions using regular duty payment (normally 10 days) as well as payment method of deferment account or payment deferral connected to simplified declaration or local clearance

• Importers holding an import VAT deferment account will be entitled to delay payment of Import VAT up to the 26nd day of the second following month (It is expected that this will commence in June 2020)

Temporary waiver of enforcement of unsettled debt:

• A temporary waiver of enforcement of collection of debtor’s import duty debt can be agreed with customs authorities depending on the individual situation

Advance payments:

• Adjustment of previously fixed advance payments possible on request by the end of the year (concerns especially energy tax and electricity tax)

Pragmatic approach regarding transit procedures

• Insofar as there are COVID-19-related traffic jams, especially at borders then customs authorities flexibally grant extended deadlines until arrival at destination

• Insofar as it may be caused by the COVID-19 situation, the customs authorities are more pragmatic with respect to transit procedures that have not been closed on time

• Where T2L cannot be provided in original on time also digial scans shall be accepted. Anyway, the original must still be kept for purpose of controls




Further simplifications

Germany (continued)

• Contact: Richard J. Albert


Extension of deadlines in the area of greenhouse gas quota fulfillment reporting

• Deadlines for the reporting year 2019 are extended by two months until 15 June 2020, for:

• The submission of the annual quota declaration

• The submission of written notifications by third parties pursuant

• The conclusion of quota trading contracts pursuant

Duty reductions and exemptions

► Eliminating import tariffs and temporary duty reductions on COVID-19 critical goods, e.g.:

► Personal protective equipment (PPE)

► Ventilators

► Soap

► Only applies if imported by charitable/welfare organizations for provision free of charge.

► From 1 July to 31 December 2020, the following VAT and import VAT reductions will apply:

► Regular VAT/import VAT: 16%

• Reduced VAT/import VAT: 5%

Note: for purpose of calculation of tobacco minimum prices and assumable also tabacco package prices VAT/import VAT is to be fictitiously calculation with 19 %. Further guidance by German customs to be expected.



Extension of deadlines in the area of greenhouse gas quota fulfillment reporting

• Deadlines for the reporting year 2019 are extended by two months until 15 June 2020, for:

• The submission of the annual quota declaration

• The submission of written notifications by third parties pursuant

• The conclusion of quota trading contracts pursuant

Extension of deadlines in the area of mouth-and ship supplies

• Boats of commercial nature that run risk to exceed deadlines for loading or use of mouth and ship supplies may contact the customs authorities to discuss how to handle the situation

• Simplified rail transit/national simplified rail transit: CIM/Freight bill and accompanying documentation may not neccessarily accompany the shipment, but can be sent by email to the destination customs office and be printed at destination. Where transit documentation must normally be stamped by customs in advance the authorization for transit is granted by emai by customs authorities

• Requirement: original documents are available

• Documents out of the follwing jurisdical areas may be handed in:

• Electronically to a customs clearance office (normally provision of the original is required):

• Exploding /radioactive substances

• Seed marketing

• Must be declared but may not at all have to be provided to the customs office (unless specifically asks for them):

• Documents related to clearance of non-animal-based groceries /non-animal forage

• Plants and plant products (phytosanitary)

• Proof of ecological cultivation

• From 1 March 2020, Corona measurements will be removed

• At the import clearing office preferenial documents are temporarily accepted in copied form (since 31 March 2020). Original documents must still be available

• Since 24 April 2020 goods movement certificates ATR/ EUR.1/ EUR-MED from Turkey are signed not per hand and are still valid




India

• Contact: Suresh Nair


Export restriction

• India Foreign Trade Policy amended prohibiting export of products such as:

• Ventilators

• N95 masks and surgical masks

• Sanitizers

• Certain medicines and formulations

• All Personal Protection Equipment including Clothing and Masks

• Prohibited medicines allowed for exports under certain conditions

• Foreign trade policy and export promotion schemes have been extended till 31 March 2021. Further, due dates for various compliances have been extended.

Customs

• To facilitate trade and timely clearance of goods, various Customs Houses in India have issued notices/instructions:

• 24X7 clearances at all customs stations till 30 June 2020 to address any congestion, delay or surge on account of prevailing condition.

• Nodal Officers identified to facilitate and assist importers, exporters and other stakeholders

• Customs Labs to be functional and test results to be made available at the earliest

• Waiver of late fees on delayed filing of Bill of Entry for imports from China

• Creation of dedicated helpdesk to tackle issues faced by importers and exporters

• Certain facilities could vary from Custom House to Custom House in India

• Due date for issue of notice, notification, approval order, sanction order, filing of appeal, furnishing applications, reports, any other documents etc., time limit for any compliance under the Customs Act and other allied Laws where the time limit is expiring between 20 March 2020 to 29 June 2020 extended to 30 June 2020.

• Extension of timelines for various compliances and procedures under Foreign Trade Policy to be provided by the Ministry of Commerce

• Allowed retrospective issuance of the Certificate of Origin after the Authorised Indian Agencies are open.

• EOU/EHTP/STPI — Operational

• Submission of information relating to duty free import of capital goods/raw materials sufficient, if permission from EPCs not possible (subject to giving undertaking that difference duty if any shall be debited as and when the same is verified by the EPC officers)

• Permissions/authorisations for re-export/re-import applications applied and granted over mails

• Email intimation of daily imports/exports permitted

• Movement of laptops, desktops, video conference and other equipment permitted to facilitate work from home

• The above relaxation may vary from one Customs Commissionerate to another

Various email id’s of Export Promotion Cells provided to facilitate above measures



• Basic customs duty and health cess exemption has been granted on import of ventilators, masks, PPE, COVID-19 testing kits etc. (subject to condition prescribed).




Indonesia

Customs

• The simplification and reduction on Lartas for import activities, especially for raw materials. This stimulus is provided to companies with a producer status and applied to steel products, alloy steel and its derivative products. The stimulus will also be implemented for strategic food products such as salt, sugar, flour, corn, meat, potatoes, etc. which are used as raw materials for manufacturing industry.

There will also be simplification of the areas that are subject to regulations by more than one Ministry (duplication on import regulations), for horticulture, animal and animal products, medicine, raw material for medicinal ingredients and food commodities.

• The simplification and reduction in the number of Prohibition and Restriction (Larangan dan Pembatasan – “Lartas”) for export activities in order to expedite exports and increase competitiveness for export products. Health Certificate and V-Legal documents will no longer be needed as part of export requirement documents unless it is necessary for the exporters due to the requirements of the destination export country. The implication is that there will be reduction in Lartas export for up to 749 Harmonized System (HS) codes, consisting of 443 HS codes on fishery commodities and fish products, and 306 HS codes for forestry industry products.

• Temporary elimination of import certification requirements on imports of on certain products, e.g. masks and personal protective equipment as well as onions and garlic.

• Mandatory Implementation of Indonesia National Standard for White Crystal Sugar as set in Ministry of Regulation Decree No. 68/Permentan/OT.140/6/2013, is temporarily suspended until the emergency of COVID-19 pandemic ends. This suspension aims to ensure the availability of sugar for public needs.

• Contact: Ary U Sutoto


Export restriction

Temporary export restriction for antiseptic products, personal protective equipment, medical mask and its raw material. This provision is enacted by the issuance of MoT Regulation No. 23 / 2020

Excise duty

Elimination of excise duties on ethyl alcohol used for the purpose of COVID-19 prevention. Applicable to orders coming from government agencies or Non-Governmental Organizations (NGOs)

VAT/GST

Acceleration of VAT refund claims for 19 manufacturing sectors and export-oriented companies. Tax audits will not be automatically initiated when new VAT refund claims are made


Temporary elimination of import tariffs on certain medical and pharmaceutical products used in the treatment of COVID-19 (73 tariff lines at 8-digit level, in HS Chapters 29; 30; 34; 38; 39; 40; 62; 63; 64; 65; 90).




Ireland

Customs

• Critical pharmaceutical products and medicines will be given ‘green routing’ at import to facilitate uninterrupted supply.

• The export of certain personal protective equipment is subject to the production of an export control licence (in accordance with EU Regulation 2020/402). Irish established exporters should apply in writing to the Trade Licensing and Control Unit in the Department of Business, Enterprise and Innovation (DBEI) if they require an export control licence.

• Procedures at green lane border crossings should be minimised and streamlined to what is strictly necessary. Checks and screening should be carried out without drivers having to leave their vehicles, and drivers themselves should undergo only minimal checks. Drivers of freight vehicles should not be asked to produce any document other than their identification and driving license and if necessary a letter from the employer. The electronic submission/display of documents should be accepted.

• Larger companies are expected to make payments as normal but Revenue will review the position by April 2020 and may extend it more broadly.

• Any larger businesses experiencing temporary cash flow or trading difficulties should contact and engage with Irish Revenue.

• All businesses experiencing temporary cash flow difficulties should continue to send in tax returns on time.

• All debt enforcement activity is suspended until further notice.

• Application of interest to late payments of VAT suspended for January/February 2020, which effectively acts as a VAT payment deferral.

• There are currently no government restrictions on manufacturing (except for the new statutory instrument mentioned above regarding export licencing of protective clothing and equipment). Irish ports are currently committed to continuing to support the flow of essential cargoes along with all other supply chain operators in shipping, distribution and haulage sectors.

• Contact: Colin Doolin



• Goods imported by State organizations, State and Public bodies or other certain organizations approved by Irish Revenue can import goods to combat the effects of COVID-19 from outside the EU without payment of Customs Duty and VAT from 30 January 2020 to 31 July 2020. An application form is available on the Irish Revenue’s website.

Excise duty

• A relief from Alcohol Products Tax will continue to apply to alcohol used in the production of a range of medicinal and other products (such as hand sanitizers). To benefit from this relief, producers must apply to Revenue to be authorized to receive alcohol for this purpose.






Israel

• Contact: Regev Itzhaki


Export restriction

► Temporary export licensing requirements on personal protective and medical equipment including alcohol, face masks, oxygen, swabs, lithium batteries and non-woven fabrics

► Effective until 31 May 2020

VAT/GST

VAT deadlines and extensions

The following VAT deadlines are extended:

• VAT filings and payments - for VAT dealers that report on a monthly basis, the deadline for February was extended until 26 March 2020. For VAT dealers that report on a bi-monthly basis, the deadline for February is extended until 18 May 2020.

• March (monthly) VAT filings and payments were deferred to until April 2020.

• April (monthly) VAT filings and payments are currently deferred until 18 May 2020.

• On 27 March 2020, the Israeli Government approved emergency regulations (the “Regulations”) that define the period between 22 March to 31 May 2020 (the “Defined Period”) as a period that will not be taken into account for the periods under the relevant tax sections listed in the Regulations, if the end of such periods falls within the Defined Period or two months thereafter. It is noted that most of the listed sections are defined by the ITA rather than by the taxpayer. The following is a non-exhaustive list relevant for decisions/announcements that should be made by the ITA rather than by the taxpayer. The following is a non-exhaustive list of the main VAT procedures that have been postponed:

• VAT Statute of Limitation period (5 or 10 years from filing)

• Filing of VAT appeal (generally, within 30 days from the day of the VAT assessment)

• Response from the VAT authority Director on various registration requests (if response is not received within 90 days, it is considered that the Director denied the request)





Italy

VAT/GST

• Tax payments: Payment of VAT due on 16 March 2020 was postponed to 20 March 2020. VAT payments up to 30 March 2020 are suspended (for all taxpayers operating in sectors particularly hit by the COVID-19 crisis (e.g. tourism, sport, entertainment, art, culture, education, transport, food, no-profit). VAT payments from 8 March to 31 March 2020 are suspended for taxpayers with a previous FY turnover up to EUR 2 million and who are established in Italy or have therein a fixed establishment (including, irrespective of any turnover, those located in specific areas (e.g., Bergamo, Cremona, Lodi and Piacenza provinces), irrespective of any turnover thresholds). It is not clear from the wording of the law whether the deferment also applies to Italian VAT registrations of non-established taxable persons.

• Tax filings: VAT fulfilments due in the period 8 March - 31 May 2020 are postponed to 30 June 2020 for taxpayers who are established in Italy or have therein a fixed establishment. It is not yet clear from the wording of the law whether the deferment also applies to Italian VAT registrations of non-established taxable persons. The deadline for the filing of the Annual VAT return of 30 April 2020 is postponed to 30 June 2020.

• Contact: Nicoletta Mazzitelli







Japan

Customs

• Japan Customs has indicated that it will prioritize customs clearance of relief supplies and lifeline utilities imported for donation to charity.

• Submission of the Certificate of Origin can be deferred to a later date after consulting the relevant Customs office.

• Upon consultation, Japan Customs may be flexible with the requirement for a bank guarantee or other forms of security required to obtain a deferral of customs duties and import consumption tax.

• Importers/exporters can file customs declarations at a convenient Customs office in case of difficulties to file at the appropriate Customs office.

• If expiration of import/export license or tariff quota certificate is imminent, importers/exporters can apply for extension after consulting relevant Ministry of Economy, Trade and Industry office.

• The Ministry of Economy, Trade and Industry will not accept physical submissions of applications for import/export license and tariff quota certificates at their office. Applications must be submitted by post mail or via electronic means. The Ministry notes that it may take longer for applicants to receive the license/certificate.

• Applications for certificates of origin are accepted by the Japan Chamber of Commerce and Industry only by electronic application. Applicants can receive certificates of origin only via post mail. This is effective between 17 April and 11 May 2020.Certain simplified procedures may be allowed on a case by case basis:

• Paper documents which are usually required to be submitted to obtain import permission can be submitted electronically if circumstances pertaining to COVID-19 makes it difficult to submit such documents physically. However, the original paper document must still be submitted physically at a later date, within the timeframe to be agreed with Customs.

• The submission/presentation of paper documents required within 3 days of import permission can be deferred to a later date to be agreed with Customs.

Importer’s/customs broker’s seal on such paper documents can be omitted if it is difficult to do so.

• Contact: Yoichi Ohira



Suspension of customs duties and import consumption tax on the importation of goods for donation to charity.

This provision will apply to relief supplies and lifeline utilities (water, fuel, etc.) imported for donation to charity in response to COVID-19.

VAT/GST

The filing deadlines for individual consumption tax returns and payments were delayed by a half-month until 16 April 2020.





Malaysia

Customs

Extension to the deadline for the submission of customs returns to 30 April 2020 (for returns which are required to be submitted by 31 March 2020), due to the extension of the Movement Control Order (MCO).

• Contact: Donald M Thomson



• Import duty exemption on the import or domestic purchase of machinery and equipment to be used in port operations.

• Import duty and sales tax exemption on face masks for the domestic market and for the purchase of medical and laboratory equipment, personal protective equipment (PPE) and disposable products by any parties donating to the Ministry of Health (MoH) to help address COVID-19. Among the medical equipment exempted from import duty and sales tax are infrared thermometers, thermal scanners, ICU ventilators, portable ventilators, patient monitors, vital sign monitors, syringe pumps, infusion pumps, and defibrillators.

• Temporary elimination of import tariffs on undenatured ethyl alcohol and denatured ethyl alcohol used for making the hand sanitizer (effective 30 March 2020).

VAT/GST

Sales tax exemption will be granted on the domestic purchase of machinery and equipment to be used in port operations.

The scope of value-added activities which can be performed within a Licensed Manufacturing Warehouse (LMW) or Free Industrial Zone (FIZ) will be expanded to include Supply Chain Management, Strategic Procurement Operation and Total Support Solutions.

The approval process for value-added activities performed by manufacturers with LMW status or located within an FIZ will no longer require approval from the Ministry of Finance/Royal Malaysian Customs Department (RMCD) headquarters; approvals will be given at the RMCD State/Zone level.

Operators of hotel premises will be exempted from charging 6% service tax on accommodation and other taxable services within those premises. This exemption also covers the sale of tobacco, alcohol and non-alcoholic beverages in hotel premises, and will take effect from 1 March 2020 to 31 August 2020.

Excise duty

Temporary elimination of excise duties on undenatured ethyl alcohol and denatured ethyl alcohol used for making the hand sanitizer (effective 30 March 2020).

Export restriction

Temporary export ban on face masks (HS 6307.90.40; 6307.90.90).




Morocco

VAT/GST

The deadline for filing VAT returns due at the end of March is extended until the end of the emergency state - practical aspects yet to be confirmed as this is supposed to cover only taxpayers encountering difficulties due to the current crisis.

• Contact: Abdelmejid Faiz



Suspension of import duties on wheat, lentils, chickpeas, beans and dried beans until 15 June 2020.




The Netherlands

VAT/GST

• Three months deferral of tax payments for VAT

• Reduction of tax and levy interest to 0.01%

• Waiver of administrative fees for late payment for VAT

• Contact: Walter de Wit



The Dutch Customs Authorities are allowing for circumstantial customs duty free imports of personal protective gear.



Customs

The Dutch customs authorities will grant companies deferment of payment of import duties. A company needs to file a formal request if it wants to defer the payment. The deferment will apply until the 15th day of the month following the month in which the installed measures to deal with COVID-19 are terminated. The Dutch Customs Authorities will refrain from issuing penalties for untimely compliance with customs laws and regulations.




Norway

• Contact: Øystein Arff Gulseth


Customs

• Temporary implementation of export licensing requirements on personal protective equipment (in HS Chapters 39; 40; 61; 62; 63; 90). Effective 6 March 2020 to 1 January 2021

• Air passenger duties are suspended for the period 1 January - 31 October 2020

• Airport duties are suspended until 30 June 2020

VAT/GST

► The current secondary VAT rate will be reduced from 12 to 6%. Reduced rate applicable from 1 April to 31 October 2020

► Postponement of the deadlines for payment of the second instalment for 2019 corporate income tax liability (extended from 15 April 2020 until 1 September 2020), the first Value-Added Tax (VAT) instalment for 2020 (extended from 14 April 2020 until 10 June 2020) and the employers’ social security contribution due on 15 May (extended from 15 May to 15 August 2020). The extension will apply for all entities registered in the VAT registry. The VAT filing due date is not extended.

Excise duty

The excise tax on air passengers has been suspended for the period from 1 January 2020 until 31 October 2020





Panama

Customs

• The National Customs Authority has issued Resolution No. 118 of 2020, implementing a temporary procedure that allows goods to be imported under the special “emergency dispatch (aid and humanitarian assistance)” method. The temporary importation procedure applies to certain goods, such as: vehicles and other means of transportation, food, medicine, clothing, blankets, tents, prefabricated houses, or other “first-need” goods and/or any goods imported as aid to persons affected by the state of national emergency. Vaccines and medicines, human organs, blood and plasma, medical devices, radioactive materials and perishable materials for the immediate or indispensable use of individuals or hospitals also qualify for the temporary importation procedure.

• Temporary procedure for the import of goods under the special form of relief shipment (aid and humanitarian assistance).




Elimination of tariffs on hygiene products such as alcoholic gel and chlorine. Elimination of tariffs on certain medicines and food products.

VAT/GST

During the State of National Emergency, a period of 120 calendar days from 20 March 2020 is granted for the payment of indirect national taxes, without any surcharges, interest or fine applicable, except for the obligation that arises from being withholding agents.





Peru

Customs

• Cargo and goods transportation are not subject to the restriction of the temporary closure of borders. Lockdown extended in several occasions up to May 10th. (Supreme Decree No. 044-2020-PCM, 03.15.2020) (extension by Supreme Decree 051-2020-PCM, 03.27.2020) (extension Supreme Decree No. 064-2020-PCM, 04.10.2020) (extension Supreme Decree No. 075-2020-PCM, 04.25.2020)

• Suspension of the customs administrative procedures deadlines (scheduled audits and citations, as well as the deadlines for filing appeals) that started before 16 March 2020. (Urgency Decrees No. 026-2020, No. 029-2020, and No. 053-2020)

• New vehicles arriving by sea, may be transported by their own means carrying their respective authorization (vehicle exhibition display plates), from the customs temporary warehouses to the distributor's warehouses. (Directorial Resolution No. 08-2020-MTC/18, 03.17.2020)

• Entry into force postponed, regarding new customs procedures: (i) Definitive Export; (ii) Acts related to the departure of goods and means of transport; and, (iii) Aeronautical material (Superintendency Resolution No. 063-2020/SUNAT, 03.28.2020)

• Interest rate on delay of payment (TIM, as per its Spanish acronym) is reduced for customs debts: from 1.2% to 1% monthly, for debts in national currency; and, from 0.60% to 0.50% monthly, for debts in foreign currency. (Superintendency Resolution No. 066-2020/SUNAT, 03.31.2020)

• Regulations regarding provisional labor pass, for the provision of cargo transportation services and goods, related activities; among others; as well as logistics services to support cargo transportation, including those foreign trade services necessary for the import and export of goods. (Ministerial Resolution No. 309-2020-IN, 03.31.2020)

• Procedures for authorization of import, transit and export of hazardous and non-hazardous waste; change to be processed through the Single Window for Foreign Trade (VUCE), with a term to resolve of 20 business days. Negative administrative silence apply. (Ministerial Resolution No. 087-2020-MINAM, 04.13.2020)

• Easement of the importation procedure for goods arriving to Peru for donation to the public sector, during the sanitary emergency. (Legislative Decree No. 1460, 04.16.2020)

• Regulation in order to verify the quality of rapid and molecular tests to detect COVID-19, and to ensure product suitability and manufacturer qualification. The importer of these test for COVID-19 must to report some information to the Directorate of Inspection and Certification of DIGEMID, entity of the Ministry of Health. (Ministerial Resolution No. 231-2020-MINSA, 04.25.2020)

• The computation of the deadlines for processing administrative procedures before the Customs Administration subject to positive and negative silence that are in process at the entry into force of this supreme decree, is extended for a period of 15 business days from 29 April 2020, in accordance with paragraph 2 of the Second Final Complementary Provision of Emergency Decree No. 026-2020. (Supreme Decree No. 076-2020-PCM, 04.28.2020)

• Acceptance of copies of Peruvian goods' Certificates of Origin by business partners. (Informative note of the Ministry of Foreign Trade and Tourism, 04.04.2020)

• Contact: Giancarlo Riva


Deregulation

► Discretionary powers of Customs Authority to avoid determining or sanctioning certain customs infractions committed between 12 March and 9 June 2020 for certain foreign trade operators, as well as for intervening operators and third parties.

► (Resolution of the Deputy National Customs Superintendency No. 006-2020-SUNAT/300000, 03.20.2020)





Peru (continued)

• Contact: Giancarlo Riva



► Temporary 0% duty rate of 77 national subheadings (HS codes) referring to goods for the prevention and control of COVID-19 (medical and pharmaceutical products and instruments, personal protective material, among others), during the sanitary emergency period.

► (Supreme Decree No. 051-2020-EF, 03.13.2020; as amended by Supreme Decree No. 059-2020-EF, 03.28.2020)

Export restriction

► Temporary implementation of export authorization requirements on 6 national subheadings (textile face-masks; surgical rubber gloves; other rubber globes; protective garments for surgical/medical use made up of felt or nonwovens whether or not impregnated, coated, covered or laminated; and non-woven textiles). The restriction is applicable from 9 April 2020 and during the sanitary emergency period. The Ministry of Health may authorize the export in the coordination with Customs Authority.

► (Supreme Decree No. 013-2020-SA, 04.08.2020; as amended by Supreme Decree No. 015-2020-SA, 04.16.2020)





Philippines

• Contact: Victor C De Dios



► Philippines grants incentives to importers and local manufacturers of “Critical Health Equipment and Supplies”. The measure provides tax, duty and customs fee exemptions to importers of “critical health equipment and supplies”.

► To qualify for exemption, importers must apply for the necessary Tax-Exempt Indorsements or TEIs and/or accreditations, whichever is applicable, from the relevant government agencies.

► The exemption applies to all importations made within three months from the effectivity of the Act (i.e., until 23 June 2020 or three months from its publication and immediate effective date of 25 March 2020), unless extended by Congress.

VAT/GST

Filing of VAT refund applications for the quarter ending 31 March 2018 is further extended until 30 May 2020 and for the quarter ending 30 April 2018, the deadline is extended until 14 June 2020, or 30 days from the lifting of the quarantine, whichever comes later. The 90-day period for the processing of filed VAT refund claims and claims that will be filed from 16 March to 20 April 2020 is suspended.




Portugal

• Contact: Amilcar Nunes


Further information

For additional information on

- Import tariff reduction

- Export restriction

- Deregulation

please visit the EU Measures page in this Tracker

VAT/GST

• VAT and withholding tax payment schedules can be adjusted for businesses with less than €10 million in revenues in 2018 or a 20% reduction in revenues. For companies and independent workers, the Portuguese Government has announced the possibility of paying taxes in the following ways: 1) Immediate payment, as per the general regime; 2) Payment in three monthly instalments, without interest charges or penalties; or 3) Payment in six monthly instalments, without penalties, with applicable interest charges for the last three instalments. These payment plans do not require the presentation of any guarantee.

For the remaining taxpayers, the same payment plans may be applicable provided that there is a reduction of at least 20% of the turnover of the average of the last three month period, when compared with the previous year's equivalent period.

• On 7 May 2020, Law n.º 13/2020 established the following measures:

• VAT exemption from 30 January 2020 to 31 July 2020, for the transfers and intra-EU Community acquisitions by the state, other public institutions and non-profit organizations, of certain goods required to address the COVID-19 outbreak (including medicine and protective gear)

• Temporary reduction of VAT rate on imports, transfers and intra-EU acquisitions of protective face masks and skin sanitizers, varying according to the place of supply, as follows:

• 6% for continental Portugal.

• 4% for Azores Autonomous Region.

• 5% for Madeira Autonomous Region





Russia

Cross-border movement

• The Russian Government imposed a temporary restriction on entry of foreign citizens and stateless persons into Russia. These restrictions do not apply, i.a., to personnel involved in international transportation, namely to drivers of automotive vehicles, crews of airplanes, sea and river vessels, train and locomotive brigades. The restrictions are in force from 18 March until 1 May 2020.

• The Russian Government imposed a temporary restriction on movement through the road, rail, pedestrian, river and mixed checkpoints across the state border of the Russian Federation, as well as across the land section of the Russian-Belarusian state border. These restrictions do not apply, i.a., to Russian and foreign drivers of automotive vehicles. The restrictions are in force from 30 March 2020.

• Contact: Anton V Shishkin


Expansion of green channel

• The Russian Prime Minister instructed to expand the so-called 'green channel' on certain types of socially significant goods. In practice it means that customs clearance of such imported goods will be performed faster with no or minimum of customs inspections at the border.


• The Board of the Eurasian Economic Commission established a list of goods for prevention of spread of COVID-19 that are exempted from import customs duties. This list includes, i.a., disinfectants, respirators and masks, systems for collecting and transfusing blood, etc. On 3 April 2020 this list was supplemented by new items, e.g., laboratory thermobags, containers for the collection and disposal of medical waste, etc. The above exemption is granted for the listed goods with regard to which the customs declaration is registered before 30 September 2020.

• The Board of the Eurasian Economic Commission approved the list of goods of critical import, with regard to which an exemption from payment of the import customs duty is granted. The list includes some food products, including food for children, as well as certain pharmaceuticals and materials for their production and medical devices. The specified exemption is granted for goods on which the customs declaration is registered before 30 June 2020. The decision entered into force on 7 April 2020 and is applied to imported goods from 1 April 2020.

Deregulation

• The Russian Ministry of Finance informed that violation by foreign counterparties of the terms of foreign trade contracts if caused by force majeure (epidemiological situation) can be considered as an evidence that residents are not responsible for violation of currency control regulation. However, each case of violation will be considered separately, taking into account all circumstances.

• The Russian President signed a Federal Law amending article 15.25 of the Code of Administrative Offence. Administrative liability is introduced for violation by Russian residents of the obligation to repatriate the currency in the amount exceeding 100 million Rubles per year. It applies if respective actions/inaction of the residents do not constitute a criminal offense. In addition, the law provides for an opportunity to apply the administrative punishment in the form of a warning. The document will enter into force on 12 April 2020.





Russia (continued)

Export restriction

• The Board of the Eurasian Economic Commission established a temporary ban on export of certain types of food products from the countries of the Eurasian Economic Union. The export ban will apply until 30 June 2020 to onions, garlic, turnips, rye, rice, buckwheat, millet, cereals, coarse flour and grains from cereals, crumbled buckwheat, prepared buckwheat food products, crushed/not crushed soybeans and sunflower seeds. Wheat, meslin, rye, barley and corn (excluding seeds) can be exported only by quota until 30 June 2020.



Import VAT

• The Russian Government supplemented the List of goods that are not subject to VAT upon importation with goods for preventing the spread of COVID-19. These goods include COVID-19 test-systems, masks, ventilation devices, etc. However, to apply for the exemption, it is necessary to provide a document confirming that such goods will be transferred free of charge to non-profit organizations.

Customs

• Customs inspection: The Russian Government prohibited to initiate on-site customs inspections in 2020. The previously initiated on-site customs inspections must be suspended. However, it does not apply to audits of applicants for AEO status, audits conducted on behalf of a customs authority of another Eurasian Economic Union member state, as well as audits in case of threats to life/health of citizens, or in case of emergencies. The document will enter into force on 14 April 2020.

• The Board of the Eurasian Economic Commission established temporary terms of import of medical products for prevention of the spread of coronavirus. Such products are listed in the Decision of the Board of the Eurasian Economic Commission of 16 March 2020 N 21. The certificate of state registration and/or confirmation of compliance with technical regulation measures (if applicable) do not have to be provided with regard to listed products until 30 September 2020. However, the importer must provide a confirmation of the designated purpose of the goods. Such goods can circulate only on the territory of the Eurasian Economic Union member state to which they were imported. The safety assessment of such products must be carried out prior to their use. The decision applies to goods imported since 3 April 2020.

• The Russian Federal Customs Service informed that due to COVID-19 the statistical forms on goods transferred between the countries of the Eurasian Economic Union can be submitted within eight working days after the non-working days and holidays. All business days in April were proclaimed non-working days in Russia.

• The Board of the Eurasian Economic Commission allowed to provide an electronic or paper copy of the certificate of origin instead of the original with regard to goods from developing and least developed countries. The original document must be submitted no later than 6 months from the date of registration of the customs declaration. However, the importer must provide a written commitment to timely present the original certificate.





Saudi Arabia

• Contact: Zain Satardien


Excise duty

Postponement of the due Excise tax payments, to be paid by registered persons to Customs Authority for all taxable items that are not subject to tax suspension according to applicable procedures for persons who have obtained a tax warehouse license.

VAT/GST

• The deadline for submitting the VAT and excise tax returns and settling due tax is extended by 3 months for returns which fall due between 18 March 2020 to 30 June 2020.

• Postponement of the payment of due VAT to be paid by registered persons to Customs Authority for imports related to their business activity, while allowing them to pay it through the VAT return of the import period.

Customs

• Saudi Customs will postpone the collection of customs duties on imports for a period of 30 days against the submission of a bank guarantee, for the next three months and setting the necessary criteria for extending the postponement period for the most affected activities as needed.

• Saudi Arabia has temporarily waived penalties for amending prior filing positions and offers additional filing relief.

Export restriction

Export restriction on medicines, pharmaceutical and medical devices as well as all coronavirus detection and prevention products.




Serbia

• Contact: Gordana Acanski


VAT/GST

• Donations to health and other institutions that are engaged in combating the effects of the epidemic are now VAT exempt

• Interest on all late tax payments has been reduced to the National Bank of Serbia reference rate, currently 1.75%





Singapore


Elimination of import tariffs and all other duties and charges on essential goods including medical, hygiene, pharmaceutical products and agricultural products (in HS Chapters 19; 21; 30; 34; 38; 39; 61; 62; 63; 65; 84; 85; 90; 96, due to the COVID-19 pandemic.

• Contact: Tracey Kuuskoski


VAT/GST

As no Goods and Services Tax rate increase was announced in Singapore’s 2020 Budget, the rate will remain at 7% in 2021; it is expected to increase to 9% sometime between 2022 and 2025.

Customs

Temporary relaxation of import licensing requirements for hand sanitizers, masks, thermometers, and protective gear (HS 3926.20; 4015.11; 4015.19; 4818.50; 6116.10; 6210.10; 6210.20; 6210.30; 6210.40; 6210.50; 6216.00; 6307.90; 6505.00; 9004.90; 9020.00; 9025.19), due to the COVID-19 pandemic. Importers not requiring an importer’s licence from the Health Science Authority of Singapore (HSA). Instead, importers only need to notify the HSA of their intention to import, as well as provide information on the brand and quantity of the devices to be imported.





South Africa

Customs Duty rebate on importing essential goods

• The importation of essential goods will qualify for a full import duty rebate where these goods are imported for the relief of distress of persons impacted by COVID-19. To qualify for the relief, the following should be considered:• The importer must obtain a certificate from ITAC that authorises the importer to import specified goods under the specific rebate

item (item 412.11)• The goods must qualify as essential goods as defined per Regulation R.398. ITAC published a list of products under 81 tariff

headings that may qualify for this relief• The importer must be registered with SARS customs as an importer and must be registered with CIPC (Companies and

Intellectual Property Commission)• Applications for a certificate to apply rebate item 412.11 may be submitted to ITAC by email and ITAC estimates that

applications will be processed with 24 to 48 hours• The goods imported under this rebate item may not be sold or disposed of to any party who is not entitled to any privileges under

the item, or removed to Botswana, Lesotho, Namibia or eSwatini without ITAC's permission.• The ITAC certificate will not be transferrable between entities• The relief will apply to direct importations only and not to goods to be cleared into bond• The period during which the importer may import the specified goods under this rebate item will be specified in the ITAC

certificate• The CEO of the applicant or a duly authorised representative will be required to declare under oath that the goods will be

imported for the relief of distress of persons in cases of famine or other national disaster• Where non-compliance is detected SARS Customs will take appropriate action, which may include criminal charge, withdrawal of

the permit concerned and it may affect future applications for permits• Should it be found that the goods imported under this rebate item are used for any purpose, other than for the relief of distress

of persons impacted by COVID-19, the applicable customs duty, VAT, penalties and interest will be imposed by SARS

• Temporary changes to phytosanitary certification requirements for imported fresh produce, cut flowers, plants and other plantbased commodities. Inspection officers will accept the electronic copies of phytosanitary certificates where an importer is unable to present the original paper copy.

• Temporary changes to certification requirements for imported live animals and animal products/by-products. Where an importer is unable to present the original VHC from the exporting country's Veterinary Authorities as a result of the COVID-19 pandemic, inspection officers will instead accept the electronic copy of the VHC as lodged by the exporting Veterinary Authorities.

• Contact: Leon Oosthuizen


Export restriction

• Ban on export of face masks, hand sanitizer, hydroxychloroquine, human albumin, and vaccinations for diseases that include Polio, Rotavirus, and Tetanus.

• Ban on exports of wine and spirits. Exports of alcohol are only permitted for the production of hand sanitizers and household cleaning products or for industrial use.

Excise duty

Excise duty payments due in May 2020 and June 2020 on alcoholic beverages and tobacco products will be deferred by 90 days for excise-compliant businesses.





South Africa (continued)

VAT/GST

• A VAT exemption on “essential goods” which are broadly goods that may be manufactured or traded with during the COVID-19 pandemic. ITAC issued a certificate relating to the SARS essential goods list, whereby it certified that the goods listed in Annexure B of Regulation R.398 are goods that are imported for the relief of distress of all persons in South Africa due to the COVID-19 pandemic. These are specific goods listed under the headings Food, Cleaning and Hygiene Products, Medical, Fuel and Basic Goods. The effect of the ITAC certificate, which is valid from 30 March 2020 and will remain valid for the duration of the National Disaster, is that the importation of these essential goods will automatically qualify for the VAT exemption.

• On 26 March 2020 SARS published Binding General Ruling 52 whereby the following time periods are extended:

To levy VAT at the zero rate on the export of goods, these goods must generally be exported within 90 days of issuing an invoice or receiving any payment, whichever is the earlier. This time period has been extended by three months.

To qualify for a VAT refund from the VAT Refund Administrator, goods must generally be exported within 90 days from the tax invoice and the refund application must be submitted within 90 days from the date of export. This time period has been extended by three months.




South Korea

Customs

• Expedited approval and customs clearance on the import of surgical and sanitary masks.

• The KCS have issued a regulation which temporarily allows companies to assess the dutiable value based on the maritime freight cost instead of the air freight cost for the imports of automobile core parts via air transportation. The issued regulation will support small and medium-sized enterprises (SMEs), which are struggling with the shortage of Chinese parts (i.e. Wiring harness) caused by COVID-19.

• The KCS is in the process of establishing a ‘24-hour mask clearance system’ throughout 34 regional customs office nationwide, operation of the ‘Faster mask clearance support team’, and implementation of customs duty relief, quota application, and etc., since March 2020.

The KCS will focus on the ‘Faster mask clearance support team’ by also strengthening faster clearance on other medical products such as the MB filters protective clothing and extending the tax filing deadline with implementation of installment payments.

• Certificates and permits that are originally delivered on paper may temporarily be sent digitally to the verifying officer. KCS will accept a soft copy FTA certificate of origin (COO) instead of a paper copy FTA/COO for FTA application as of March 25th due to the problems with international courier services including EMS service for many countries.

• Extension of payment due date of customs duties up to 12 months for companies in designated COVID-19 disaster zones (e.g., Daegu).

• Medical and surgical masks imported for the following purposes are exempted for the license requirements by Korea MFDS (Ministry of Food and Drug Safety).

• When the company imports the masks to distribute to their employees for a free of charge.

• When the masks are imported for a purpose of either donation or relief.

• Contact: Chang Geun Lee


Export restriction

Ban on export of face masks (HS code: 6307.90.9000) and melt-blown nonwoven fabric used for masks (5603.12.9000, 5603.92.0000). This measure will be in place until 30 June 2020.


Elimination of tariffs on the import of surgical and sanitary masks (HS code: 6307.90.9000) as well as Melt Blown filters (HS code: 5603.12.1000, 5603.12.9000, 5603.92.0000) until 30 June 2020. To further support trade flow, South Korea is also providing expedited approval and customs clearance for these masks.

VAT/GST

Extension of the filing and payment due date for VAT returns (up to nine months) for small and medium sized companies.





Spain

Deregulation

• Reduced border controls for Personal Protective Equipment (PPE): masks, gloves, safety glasses, etc. (e.g. pharmaceutical quality control is not needed for specific cases)

• Flexibility in labelling measures and EU certification for non-medical devices (Personal Protective Equipment (PPE)) when sourcing from outside the EU

• Contact: Pedro Gonzalez-gaggero Prieto-carreño


Customs

• Customs clearance could be carried out by any customs officer regardless the Customs Office of entry.

• The functions and tasks within the scope of the Customs Office will generally be carried out remotely with non-contact means. However, the physical presence of the officials necessary for the provision of certain services will be maintained (e.g. customs clearance).

• Sealing requirements under transit procedure may be replaced by an accurate and sufficient description of the goods.

• To streamline the customs procedures, the following measures have been taken:

• Issuance by electronic means of Certificates of preferential origin (EUR-1) and ATA carnet.

• Preferential use of the "Approved exporter status", avoiding the issuance of certificates of origin. The applications submitted will have priority treatment in their admission and granting.

Excise duty

Alcohol tax regulations for the production of disinfectants

• Simplified excise procedures for production of ethyl alcohol and disinfectant:

• Increased list of denaturants for production of handgels and disinfectants (in case of using benzalkonium chloride or other authorized denaturant is not possible).

• Possibility to produce disinfectants without having filed the necessary tax guarantee.

• "Fast track" excise authorization for production of ethyl alcohol and disinfectants.

• Relief of formal accompanying documents and procedures (EMCS) at national level.

VAT/GST

• Imports and intra-Community acquisition of certain health products and supplies of goods listed in the Annex to the Royal Decree-Law (including respirators, oxygen, monitoring devices, and surgical masks) will be subject to a zero percent rate. This will be applicable from 23rd April until 31st July 2020. To avail the special rate, the beneficiaries must be public law entities, clinics or hospital centers, or private entities of a social nature.






Switzerland

Customs

• The Federal Customs Administration has granted the option to pay invoices in instalments or to postpone them for up to a maximum of 90 days. In individual cases, heavily affected companies can even apply for a payment extension of up to 180 days. The Federal Customs Administration is also waiving the levying of interest on late payments and of reminder fees on value-added tax, customs duties, special excise taxes and incentive taxes until 31 December 2020.

• The Federal Customs Administration has introduced simplified procedures for licensed spediteurs to simplify the procedure at the border for export and introduced a green line for import for special products to fasten the import procedure.

• Pharmacists that have pharmaceutical responsibility in a hospital pharmacy may import non-authorised medicinal products with certain active substances for the treatment of COVID-19 patients. A company with a wholesale or import licence may be instructed to import such medicinal products. An authorization from Swissmedic still needs to be in place., Art. 4 Ordinance on Measures to combat the Coronavirus (COVID-19)

• Temporary increase of the 2020 import quotas Nos. 7 and 9 for birds' eggs, milk and cream, and butter (HS 0402.21.11; 0402.29.11; 0405.10.11; 0405.10.91; 0405.90.10; 0407.21.10; 0407.90.10), due to the COVID-19 pandemic.

• The Federal Customs Administration has introduced priority lanes (green lanes) at the border for medical products, food, mineral oil and fuel products, parcels and letters, and a specific group of individuals working in the healthcare area or blue-light organisations (police, ambulance, etc.). The use of these green lanes requires written approval from the Federal Customs Administration.

• Contact: Annette Reiser


Export restriction

Temporary restrictions on the export of protective equipment. Licences will now be needed to export masks, gloves, goggles and swabs. Exceptions to the licensing requirement will apply to the European Union members, EFTA members, the United Kingdom, Faroe Islands, Andorra, San Marino and the Vatican City, as well as the overseas countries and territories listed in Annex II of the European Treaty, under certain conditions.

VAT/GST

Late payment interest was reduced to 0% for the time from 21 March 2020 to 31 December 2020.

The existing deadlines therefore remain legally binding, however with the deferral granted, no penalties and interest are assessed.


Temporary elimination of import tariffs on certain personal protective equipment and medical equipment (in HS Chapters 28; 38; 39; 40; 48; 61; 62; 63; 65; 90). Effective 10 April 2020 to 9 October 2020. VAT is still to be paid.





Taiwan

Export restriction

• Face masks (H.S Code: 6307.90.50.19-7, 6307.90.50.29-5) made with the material of the woven, non-woven fabric, knitted, paper, sponge, plastic and other textile materials are prohibited being exported outside of Taiwan without an export permit issued by the Bureau of Foreign Trade until 30 June 2020. Exceptions apply to the export of masks for collateral relatives by blood within two generations’ self-use (e.g., siblings, parents, grandparents). In this case each exporter/receiver would only be allowed to export/receive 30 masks every two months.

• From 1 May 2020, limitations for export of alcohol hand sanitizers and disinfectants are as follows:

• Exportation of medicinal alcohol hand sanitizers and disinfectants, i.e., H.S code 2208.90.10.00-5 and 3808.94.20.00-1, should obtain the drug permit license issued by the Ministry of Health, and attach a copy of the drug permit license when exporting.

• Exportation of other alcohol hand sanitizers and disinfectants should only fill the code DHM99999999523 in the export declaration form when exporting.

• Prohibition of exports for thermometers (ŸH.S Code: 9025.19.90.10-1)

Non-contact infrared thermometer, contact forehead thermometer, earthermometer, electronic thermometer, infrared thermometer, and otherthermometers are prohibited from being exported outside of Taiwan without anexport permit issued by the Bureau of Foreign Trade. The effective date is from 4to 31 March 2020.

• Contact: Vivian Wu



• Temporary reduction of import tariffs (from 20% to 10%) on other undenatured ethyl alcohol of an alcoholic strength by volume exceeding 90% volume.

• Temporary elimination of import tariffs (from 7.5%) on masks, filtering efficiency 94% or more, of textile materials (HS 2207.10.90; 6307.90.50).

• The effective dates above are both from 27 February 2020 to 26 May 2020.

VAT/GST

• VAT filing and payment deadlines 15 March, 15 April and 15 May 2020 may be extended to 31 March, 30 April and 1 June 2020 respectively if the original filing and payment due date cannot be fulfilled due to the impact of COVID-19.

• An enterprise that has difficulty in settling tax payments due to the impact of COVID-19 may file an application for an extension or instalment payment of tax liability in accordance with Article 26 of Tax Collection Act.

• Custom duty on the import of surgical/health masks is reduced from 7.5% to 0%. Custom duty on import of medicinal alcohol raw materials is reduced from 20% to 10%

• Import permit issued by Taiwan Food and Drug Administration is not required for medical/surgical masks imported for self use, prior to or on 30 June 2020.

• Ministry of Finance (MOF) has published an Operational Directions for the refund of overpaid VAT (i.e., input VAT) carry forward. A business entity that is impacted by COVID-19 MAY apply for the VAT refund. Based on such Operational Directions, the applicable period is from 15 January 2020 to 30 June 2021, and the maximum cumulative amount of refunded overpaid VAT is capped at NTD 300,000.





Thailand

Export restriction

The ban on the export of eggs until 1 May 2020 has ended.

• Contact: William Chea


Excise duty

• Extension of the deadline for the monthly filing of Form PorSor 07-03 (Monthly reporting on the movement of imported excisable goods) for imports between 1 March 2020 to 31 May 2020. The extended deadline for an importer to file Form PorSor 0703 is extended to 15 July 2020.

• Extend excise tax payment by beverage and automobile producers for taxable months from 1 April 2020 to 31 May 2020 to 15 July 2020.

Customs

• Origin Certificates issued under for duty reduction or exemption claims for imports under a Free Trade Agreement (FTA)

Importers are generally required to submit the original copy of the origin certificate at the time of import declaration in order to support the duty reduction or exemption claims made under the relevant FTA.

• Temporary measure to allow importers to submit a photocopy of the certificate of origin (Form E) for imports if the original copy is not yet available at the time of import. The original Form E copy must be submitted within 30 days from the date goods are cleared from Customs. If the original certificate of origin cannot be submitted within 30 days from the date of import, importers can request to extend the period for up to another 30 days.

This measure is valid until 30 September 2020.

VAT/GST

VAT shall be exempted for donations made in assets.

Expediting VAT refunds for domestic business operators: The VAT refund procedure for the Good Exporters shall be expedited to return within 15 days for e-filing and 45 days for paper filing.

Further details of this measure and associated regulations have yet to be announced.


• Exemption of customs duty on COVID-19 critical goods. The list of goods eligible for exemption will be further announced by the Ministry of Public Health. This exemption is valid from 26 March 2020 to 30 September 2020.

• Duty exemption on machinery imports to encourage domestic investment. The duty exemption shall apply to imported machinery that falls within the prescribed list of 146 Harmonized Schedule (HS) codes in order to encourage domestic investment in these sectors.

The key conditions to avail to qualify for the MOF’s duty exemption benefits include:

• Machinery must be new, not used;

• Machinery must be used by the importer for its own operations; and

• The importer is prohibited from transferring or selling the machinery within five years from the date of import.

This exemption is valid from 14 April 2020 to 31 December 2020.




Turkey

Customs: Import/Export

• Customs duty on importation of bulk ethanol that will be used in manufacture of colognes and disinfectants has been decreased to 0%.

• Additional customs duty collected during importation of ozonotherapy, oxygenotherapy, aerotherapy, artificial respiration or other therapeutic respiration devices and of single-use medical masks has been removed.

• In order to ensure customs operations of critical goods are carried out swiftly, it has been stated the requests for simplified procedures during importation of these goods are accepted and pre-arrival customs clearance is applied to these goods, until further notice: gloves used in surgery, serum and blood donor set cannula, Intravascular catheters, syringes, respiration devices.

• According to a letter by Ministry of Agriculture and Forestry, entry into Turkey of animals including exotic animals, amphibious animals, cats, dogs etc. accompanied by passengers or for commercial purposes has been suspended until further notice.

• According to Communiqué no 2019/1, a "registration document" is required during importation of goods classified under Chapter 64. A risk-based evaluation is carried out using the information in “registration document application form” filled by the importers. Those who do not meet the required criteria in this analysis are requested for further information and documentation. Single-use medical masks have been temporarily excluded from the process of requesting further information/documentation.

• Via Presidential Decree No. 2424, new Additional Customs Duties to be imposed on importation of miscellaneous goods have been introduced. Additionally, with other decrees published on April 18 and April 21, additional customs duty rates levied on a range of products have been amended. Lastly, on April 18, 2020, customs duties applied on certain iron-steel products have been temporarily increased by 5% for import transactions from Generalized System of Preferences (GSP) countries and “Other Countries”.

• Contact: Sercan Bahadir


Relaxing Regulatory Requirements

• A letter has been published by Ministry of Trade on Authorized Economic Operator (AEO) responsibilities. With respect to fulfillment of responsibilities by companies, which apply for AEO ed in relevant articles of Regulation on Simplification of Customs Transactions (Regulation) under specific periods:

• For responsibilities which arise as of 19 March 2020 according to stipulations of the Regulation, the relevant periods have stopped until further notice and they will continue after the measures are removed.

• In the event of situations in which such responsibilities occur after 19 March 2020, the relevant periods will not start until the measures are removed.

• Durations/deadlines in relation of Inward Processing have been extended.

• With a view to ensuring that businesses are not harmed, application of administrative fines has been suspended in the case that a transit period is exceeded.

• An amendment has been made regarding Recycling Contribution Fee. Therefore, return period for Recycling Contribution Fee in 2020 has been set to 6 months. The period is 3 months for the next years.

• Regime period has been extended to 30 June 2020 for goods subject to Temporary Importation, Processing under Customs Control, Outward Processing regimes and Temporary Exportation transactions and whose regime duration expired on 1 February 2020. No application is required.

• An information letter has been published on the customs services that can be provided via online systems by Directorate of Customs and Foreign Trade of Istanbul, Turkey. It has been reminded that it is important for importers to continue their operations without contacting the administrations in person as much as possible.

Export restriction

• The Turkish Trade Ministry lifted temporary exportation restrictions and pre-approval requirement of goods supplied to market within the scope of Medical Device Regulation such as Ventilators, Ecmo, Cannulas, Intubation, Intensive Care Monitors. Also the restrictions on Ethanol, Cologne and hydrogen peroxide are lifted.

• Implementation of temporary export authorization/registration on gas, dust and radioactive dust filter masks, protective clothing, liquid-proof aprons (protective gowns used against chemicals), protective glasses, medical and surgical masks and medical sterile/non-sterile gloves.

• Export ban on fresh lemons.





Ukraine

Export restriction

Temporary export restriction on insulated waterproof laboratory suits; disposable (single use) medical insulative overalls; gloves of other polymer material; nitrile medical gloves non-sterile non-starch; nitrile non-powdered gloves; medical and surgical face masks; safety glasses; full face visors; respirators with protection rate not less than FFP2. Effective to 31 December 2020.

• Contact: Anton S Melnyk



Temporary elimination of import tariffs on medicine, medical goods and medical equipment (in HS Chapters 22; 28; 29; 30; 34; 38; 39; 40;42; 48; 61; 62; 63; 65; 70; 84; 85; 90; 94).



• Relief from import duty and VAT for import of listed medicines, medical products and equipment aimed at combating COVID-19 - until the last day of the month ending quarantine. Customs clearance of such goods is prioritized.

• Relief from VAT to domestic supplies of these goods, with the right to a tax credit.

• Exclusion of the above import and domestic supplies and of provision of charity aid from calculation of the threshold for mandatory VAT registration by non-governmental organizations and charitable organizations.

• Extension till 31 December 2022 of the existing VAT relief for import and supplies of listed medicines and medical products based on contracts with specialized organizations ensuring public procurement under agreements between the Ministry of Health of Ukraine and such specialized organizations.

• Relief till 31 December 2022 from VAT for import and qualifying supplies of listed medicines, medical products and supporting goods, which are purchased at the cost of the state revenue by entity authorized for healthcare procurement.


• Excise tax rate is UAH 0 per liter of 100% ethyl alcohol used for production of disinfectants till 31 May 2020.

• Temporary simplification of requirements to the production of disinfectants and shipment of ethyl alcohol for their production.

• Extension till 15 August 2020 (inclusive) of maturity dates of tax bills issued by manufacturers or importers of jet engine and/or gasoline fuels, which occur in March-May 2020. Established procedure for their redemption and protest and penalty for failure to confirm designated use by 15 August 2020.




United Kingdom

• Contact: Marc Bunch


Customs

• Registered importers who pay cash or an equivalent and are facing severe financial difficulties as a direct result of COVID-19 can contact HMRC to request an extension to the payment deadline at the time the payment is due. They will be asked to provide an explanation of how Covid-19 has impacted on their business finances. HMRC will consider the request and decide whether or not to agree an additional time to pay. The decision will be taken on a case-by-case basis and could be refused. If the request is approved, the conditions, including the length of time offered, will depend upon the importer’s individual circumstances and may require the holding of a guarantee for the period of the time extension. HMRC confirm that they cannot offer this facility to non-registered importers.

• HMRC have announced that duty deferment account holders who are experiencing severe financial difficulty as a result of COVID-19 and who are unable to make payment of deferred customs duties and import VAT due on 15 May 2020 can contact them for approval to enter into an extended period to make full or partial payment, without having their guarantee called upon or their deferment account suspended. Where HMRC agree to an extended payment period, interest will not be charged on the outstanding payments provided they are paid in full by the agreed date.

• Considerations:• Accelerate Order to Cash process by ensuring accurate and therefore timely customs clearance• Prepare for longer timeframe of HMRC processing Customs authorisations application• Maximise cashflow benefit by using deferment account• Explore possibility of guarantee reduction and waiver, e.g. through AEO or other VAT/Excise regimes• Consider if any rebates or discounts will be anticipated, and the possibility of duty refund• Use data and analytics solutions to identify quick cash savings for future imports• Utilise FTAs to realise available preference• Identify suboptimal classifications and valuations and seek refund• Utilise Customs Special Procedures• Review master data used for previous submissions to identify any available retrospective duty reclaims,

including:• Classification• Valuation• Origin

• Actively survey Government response measures to identify impacts and opportunities quickly


Deregulation

• Relaxation of competition regulation for supermarkets enabling supermarkets to share distribution depots, delivery vans and to share data with each other on stock levels. Temporary elimination of the plastic bag tax for online deliveries to help retailers deliver groceries to those self-isolating at home without cross-contamination from delivery crates.

• Fast tracked regulatory approvals for production of hand sanitizer. HMRC prioritises applications to use denatured alcohol in hand sanitising products. New guidance provided to local authorities and ports and borders enforcement officers on the import and safety testing of hand sanitizer

• HSBC to fast track loan applications, cheaper interest rates and extended repayment terms to companies manufacturing ventilators.

• The Medicines and Healthcare products Regulatory Agency have released a specification of the minimally clinically acceptable ventilator to be used in UK hospitals in order to increase production of ventilators by vehicle manufacturers McLaren, Rolls Royce and Ford and appliance manufacturer Dyson.

• The Health and Safety Executive (HSE) and Local Authorities are fast-tracking PPE through the product safety assessment process and prioritise this activity over other market surveillance activity.

PPE equipment providing protection against COVID-19 which lacks the CE mark is allowed onto the market provided products meet essential safety requirements.

• The Medicines and Healthcare products Regulatory Agency (MHRA) is authorising the use of some medical devices that do not carry a CE mark, including PPE and ventilators. Companies looking to sell such products must apply to the MHRA for an exemption, outlining information including:

• why the product doesn’t have a CE mark;

• an explanation of alternative products on the market and why these would not be appropriation; and

• the expected time to gain/regain CE certification.




United Kingdom (continued)

Export restriction

Export of over 80 medicines used to treat patients in intensive care banned from parallel export including adrenaline, insulin, paracetamol and morphine. EU export authorization requirement for certain specified PPE (protective spectacles and visors, face shields, mouth-nose protection equipment, protective garments, and gloves) for export outside of the European single market for a duration of 6 weeks. No export licence is required for EFTA countries (Norway, Switzerland, Iceland and Liechtenstein) as well as for Andorra, the Faroe Islands, San Marino, the Vatican and the associated countries and territories with Denmark, France and the Netherlands (so-called Annex II countries).

Excises duty

• Separate arrangements are available for deferred excise payments. Businesses unable to pay excise duty owed to HMRC due to COVID-19 should contact the COVID-19 helpline to on 0800 024 1222 to discuss an enhanced Time to Pay arrangement.

• Explore duty refunds for excise goods e.g. those unfit for consumption.

• Consider possibility of expedited procedures for both ethyl alcohol denaturation as well as the production of disinfectants by pharmacists



• Customs duty and import VAT exemption on specific medical goods imported from outside the EU including ventilators, coronavirus testing kits and protective clothing.

• Relief from import duty on protective equipment, relevant medical devices or equipment brought into the UK from non-EU countries during the COVID-19 outbreak. This relief is available immediately for state organizations, including state bodies, public bodies and other bodies governed by public law and other authorised non-state bodies and applies to qualifying imported goods. The relief applies until 31 July 2020.

Regulatory

• Consider if any products are affected, after the expansion of list of medicine banned from parallel export

• Consider if any products being exported are subject to the production of an export authorisation, in line with Commission Implementing Regulation (EU) 2020/402

• Monitor the potential changes in import control requirements



United Kingdom (continued)



VAT/GST

• VAT payments will be deferred during the period 20 March 2020 to 30 June 2020. There will be no requirement to pay any VAT to HMRC during this period including those businesses that make Payments on Account in lieu of their VAT liability. Import VAT payments are excluded from this deferral.

This is an automatic offer for all businesses, including non-established taxable persons with no applications required. Taxpayers will be given until the end of the 20/21 tax year to pay any liabilities that have accumulated during the deferral period. VAT refunds and reclaims will be paid by the Government as normal.

• A temporary VAT zero-rate has been announced in relation to supplies of Personal Protective Equipment (PPE) which are made between 1 May and 31 July 2020 and which are recommended for use by Public Health England in its guidance dated 24 April 2020 titled ‘Guidance, COVID-19 personal protective equipment (PPE)’. This includes supplies made from existing stock.

The products covered by the zero rate include:

• Disposable gloves

• Disposable plastic aprons

• Disposable fluid-resistant coveralls or gowns

• Surgical masks – including fluid-resistant type IIR surgical masks

• Filtering face piece respirators

• Eye and face protection – including single or reusable full face visors or goggles

• Developments on the coronavirus have expedited the approval for e-publications to be zero rated from 1 May 2020. This was originally due to come into force on 1 December 2020.

• HMRC have announced that duty deferment account holders who are experiencing severe financial difficulty as a result of COVID-19 and who are unable to make payment of deferred customs duties and import VAT due on 15 May 2020 can contact them for approval to enter into an extended period to make full or partial payment, without having their guarantee called upon or their deferment account suspended. Where HMRC agree to an extended payment period, interest will not be charged on the outstanding payments provided they are paid in full by the agreed date.



United States

• Contact: Michael Leightman


Customs

On 18 April 2020, U.S. President Donald Trump signed an Executive Order granting the Secretary of the Treasury the power to issue extensions of estimatedpayments for U.S. importers facing a significant financial hardship in relation to COVID-19.

Subsequently, U.S. Customs and Border Protection (CBP) released guidance on 19 April 2020 outlining the scope and details of this Executive Order. Specifically, theguidance noted the following:

• The 90-day extension for the payment of duties, taxes, and fees applies to formal entries entered or withdrawn from a warehouse for consumption in March 2020or April 2020.

• Interest will not accrue on delayed payments within the 90-day period.

• The 90-day extension does not apply to entries impacted by antidumping duties, countervailing duties, Section 201 duties, Section 232 duties, and Section 301duties. If an entry includes merchandise that is subject to one of these duties, as well as merchandise not subject to one of these duties, the entire entry is noteligible for the 90-day extension.

• The 90-day extension does not apply to other debt payment deadlines, such as duties, taxes, fees, and interest to be paid on liquidation or reliquidation.

• Significant financial hardship is defined as operations of the relevant importer being partially or fully suspended in March 2020 or April 2020 resulting from agovernment authority order, and as a result, the gross receipts of the relevant importer from 13-31 March 2020 or April 2020 are less than 60% of the grossreceipts for the same period from 2019.

A later issued FAQ page has confirmed CBP is using the definition of gross receipts found at 26 CFR 1.993-6.

Considerations:

• Companies need to act quickly as the payment extension applies to March and April.

• Companies should determine whether their imports are subject to the relevant trade actions proscribed in CBP’s guidance and also determine whether thesignificant financial hardship element is met. Companies should then determine whether a payment extension would be beneficial to company operations.

• Companies should consider filing separate entries if some imported goods are subject to the relevant trade actions while other goods are not. Companies shouldalso consider duty deferral or duty mitigation strategies for imported goods subject to the relevant trade actions, as they are not eligible for the paymentextension.

• Companies actively filing drawback claims should take note of CBP indication that filers delaying duty payment during the 90-day postponement period due tofinancial hardships, should not file drawback claims until payments have been properly made on the import entry(s).





United States

• Contact: Michael Leightman


Export restriction

• Restriction on the exportation without explicit FEMA approval, of the following five types ofpersonal protective equipment (PPE) needed to help combat the COVID-19 crisis, designatedby the Secretary of Health and Human Services as scarce or threatened:

• N95 Filtering Facepiece Respirators, including devices that are disposable half-face-piecenon-powered air-purifying particulate respirators intended for use to cover the nose andmouth of the wearer to help reduce wearer exposure to pathogenic biological airborneparticulates;

• Other Filtering Facepiece Respirators (e.g., those designated as N99, N100, R95, R99,R100, or P95, P99, P100), including single-use, disposable half-mask respiratoryprotective devices that cover the user's airway (nose and mouth) and offer protectionfrom particulate materials at an N95 filtration efficiency level per 42 CFR 84.181;

• Elastomeric, air-purifying respirators and appropriate particulate filters/cartridges;

• PPE surgical masks, including masks that cover the user's nose and mouth and provide aphysical barrier to fluids and particulate materials; and

• PPE gloves or surgical gloves, including those defined at 21 CFR 880.6250 (exam gloves)and 878.4460 (surgical gloves) and such gloves intended for the same purposes.

Effective until 10 August 2020.

• The United States Department of Commerce, Bureau of Industry and Security (BIS) amendedthe Export Administration Regulations (EAR) by:

1) expanding the license requirements on exports, re-exports, and transfers (in-country) ofitems intended for military end use or military end users in China, Russia, and Venezuela; and

2) removing License Exception Civil End Users (CIV) for national security-controlled items onthe Commerce Control List (CCL).



• Import tariffs on medical supplies from China such as ventilators, oxygen masks, nubilators, face masks, hand sanitizing wipes and gloves lifted, effective to 1 September 2020.

• Temporary elimination of import tariffs on certain personal protective equipment and pharmaceutical products.



Uzbekistan

Excise duty

Zero rate of excise tax will be effective until 31 December 2020 for the import of goods set forth on the list provided in the Decree, which includes certain food products as well as sanitary-hygienic and medical products



VAT/GST

From 1 April to 31 December 2020:

• Value-Added Tax (VAT) payers with sales turnover below UZS1 billion (approx. US$105,000) per month who use electronic VAT-invoices, are entitled to calculate and pay VAT on a quarterly basis (rather than on a standard monthly basis)

• The increased rates of property tax and land tax related to unused production areas and nonresidential buildings, as well as late payment interest and measures of forced collection of these taxes arising from such increased rates, shall not be applied

• Tour operators, travel agents and entities providing hotel services (accommodation services) are exempt from payment of land tax and property tax and are entitled to pay social tax at a reduced rate of 1% on payroll costs (instead of the standard rate of 12%)

Customs

The State Customs Committee of Uzbekistan, as an exceptional case, establishes “green corridors” (i.e., simplified special customs declaration process) for the import of medicines, medical devices, medical equipment, as well as materials and substances used for their production as per the list provided by the Ministry of Healthcare and Agency for the development of pharma industry


Zero rate of customs duty will be effective until 31 December 2020 for the import of goods set forth on the list provided in the Decree, which includes certain food products as well as sanitary-hygienic and medical products





Vietnam

• Contact: Anh Tuan Thach



The goods imported for COVID-19 epidemic prevention will be exempt from import duty, including:

► Medical masks, HS codes: 6307.90.40 and 6307.90.90

► Antiseptic hand sanitizer (liquid or gel); HS code: 3808.94.90

Materials used to produce medical masks:

• Non-woven fabric and membrane to produce medical masks, HS code: 56.03

• Variety kind of Elastic band classified under many different HS codes

• Nasal splint (bar/roll), classified under many different HS codes

Antiseptic water (liquid bactericidal products), HS code: 3808.94.20 and 3808.94.90

Outfits for epidemic prevention (including: pants, shirts, glasses, medical masks, helmets, gloves, shoes), HS code: 6210.10.90

VAT/GST

Vietnam is introducing a draft Decree on deferral of VAT payment for five months for the below applicable taxpayers. The draft Decree is expected to be approved very soon.

1) Companies, organizations, individuals, groups of individual, household businesses carrying out manufacturing/production in the following economic industries:

• Agriculture and related services, forestry and related services, and fisheries –exploitation and cultivation;

• Food processing and production; textile; garment; footwear; rubber-product production; electronics and computer and optical device manufacturing; automotive and other machine-vehicles manufacturing (except for vehicles with fewer than 9 passenger seats);

2) Companies, organizations, individuals, groups of individual, household businesses carrying out manufacturing/production in the following economic industries:

• Rail transport; passenger transportation by bus; other road transport; waterway transport; air transport; warehousing and transport-aid activities

• Accommodation services, restaurant/eat-and-drink services

• Operation of travel agencies, tour business and other support services relevant to tour promotion and organizing tours

• Education and training; health and social support activities;

• Creative, artistic and recreational activities; sporting activities; activities of botanic gardens, zoos and natural preservation zones; activities of recreational parks and theme parks; movie projection

3) Small and super-small companies as per Law on Support for Small and Medium Enterprises 04/2017/QH14 and Decree 39/2018/ND-CP dated 11 March 2018 of the Government




Contacts

For more information, please contact:

EY EMEIA Global Trade leaderFranky De [email protected]

Serge GumiennyMobile: +32 472 91 90 94 [email protected]

Kristof VerbistMobile: +32 494 21 82 [email protected]

Joffrey Decock Mobile: +32 473 65 33 [email protected]

Tessa AsselmanMobile: +32 476 96 23 [email protected]

Emily Sheridan-VigorMobile: +44 20 7197 7168 [email protected]

Lucas DelwicheMobile: +32 497 61 92 06 [email protected]

Shabneez RashidMobile: +44 20 7951 [email protected]

Jasper DeltourMobile: +32 483 71 94 [email protected]

EMEIA

EY Global Trade leader Declan [email protected]

EY Americas US Global Trade LeaderMichael [email protected]

Americas

EY Asia-Pacific Indirect Tax LeaderYoichi [email protected]

Asia-Pacific

COVID-19 response team:













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COVID-19 pandemic: Global trade considerations

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